The Ohio Attorney General has mandated electronic filing of the Not-for-Profit charitable registration forms and annual filings for all fiscal years ending after November 30, 2011. The Ohio Attorney General has published a charitable registration user guide.
Online registration is required by all groups within Ohio except for the following (Ohio Administrative Chapter 109:1-1-01):
- Any agency of a governmental unit or political subdivision
- Parent-teacher associations, fraternities, alumni, booster or social clubs with are organized and operated in conjunction with and for the benefit of students of primary and secondary schools and educational institutions.
- Organizations which are organized and operated exclusively for religious purposes.
- Educational institutions which normally maintain a regular faculty and curriculum and normally have a regular body of students in attendance at the place where its educational activities are regularly carried on.
- Charitable remainder trusts (I.R.C. Section 664)
- Charitable trusts in which all charitable interests are contingent, revocable, or subject to an unlimited power of invasion for purposes other than charitable purposes.
- Charitable trusts which have neither assets nor a majority of the governing body located within the state of Ohio.
Out of state organizations may also be required to register if they are considered to be doing business in Ohio and have assets or a majority of their governing body in Ohio, or if they intend to solicit contributions from Ohio residents.
Annual filing requirements (separate from online registration) are required for all groups, except those exempted in the listing provided above, if the organization has gross receipts of more than $25,000 or gross assets of more than $25,000. Although use of the online system will be required for these filings for all organizations with fiscal year ends after November 30, 2011, groups with filings for periods prior to that date are encouraged to use the online system, but may elect to use the “Charitable Trust Registration Form (CFR-1) and Annual Financial Report” form that is available on the above website.
Organizations need to register by the due date of the applicable annual filing (including extensions). If the organization filed an extension for Form 990, then an automatic extension may be granted for the Ohio annual filing. The filing deadline for Ohio follows the federal deadlines. We recommend registering as soon as possible so time can be spent learning to navigate the site and take advantage of the sites special features, such as filing reminders/confirmations and the ability to verify the organization’s non-profit status.
If you have any questions, please do not hesitate to contact us.